OSWEGO COUNTY Fax: (315) 349-8281 DEPARTMENT OF REAL PROPERTY TAX SERVICES (315) 349-8315 County Office Building 46 East Bridge Street Oswego, New York 13126 Betsy B. Knapp Director Email:bknapp@oswegocounty.com YEAR 2018 TAX RATE BOOK DEPARTMENT OF REAL PROPERTY TAX SERVICES 2018 TOWN & COUNTY 2018 OSWEGO CITY TAX RATES 2017-18 SCHOOL TAX RATES PERSONNEL Betsy B. Knapp, Director Brad Kommeth, GIS Specialist Corey Metz, Data Coordinator Chad Rearick, Typist Kathryn Vellone, Temporary GIS Specialist Martin S. Webster, Data Coordinator The Real Property Tax is an Ad Valorem tax, sometimes called the Land Tax, which is used by local governments and school districts to raise money to meet the demands of their budget. The two components that make up the Property Tax are the Assessed Value of the property and the Tax Rate of the assessing unit the property is located within. This report contains every Tax Rate and Special District rate for all municipalities and school districts that reside within Oswego County. It is released annually and available on our website or in the Real Property Tax Services office located at 46 East Bridge Street in the County Legislative Office Building, City of Oswego. The report is updated over the course of the year as each taxing unit operates on a different tax cycle. The report is always most current on our website: http://oswegocounty.com/rpts To calculate a tax amount for individual properties: 1. Obtain the assessed value of the property from your local assessor or the Real Property Database: https://rptsweb.oswegocounty.com 2. Divide that assessment by 1000; 3. Multiply the resultant by the sum of tax rates (pg. 3) and relevant special district(s) (pgs 4-8) for the jurisdiction where the property is located; 4. Repeat the process for estimating School Taxes (pg. 10); NOTE: These rates can be used to calculate using full taxable value only. Taxable value is the assessment less any partial exemption(s). Tax Rates are listed per $1,000 of assessed value unless otherwise specified. If you have any questions on using these charts, please contact the Real Property Tax Office. Any questions concerning the collection of taxes should be directed to your local tax collector or the County Treasurer. Any budget questions should be directed to your County Legislator, Town Supervisor, Town Board Members or School Board.
Definitions What is the Tax Rate? The tax rate is a number used with an assessed value to calculate an annual Property Tax Bill. There are two core components that make up a tax rate: The Levy and the Taxable Assessed Value of the taxing jurisdiction. What is the Levy? A levy is a function of the Budget for an assessing unit and is the dollar amount that needs to be collected in property taxes. If you subtract all sources of revenue from the expenditures of the budget you arrive at the levy. In other words: Total Budget Other Revenue = Levy What is Ad Valorem? Ad Valorem is Latin for according to value and, in New York State, the property tax is an ad valorem tax that uses the full market value of Real Property to attempt a fair distribution of the tax burden. What are Special Districts? A special district is a taxing unit formed in response to a specific need for a service benefiting the owners of real property within the district boundaries. A special district could be established to provide fire protection, public sewer or water service, solid waste disposal, and more. Special Districts may also be formed to defray the cost of making a public improvement (such as sidewalks or street lights) which while benefitting the public in general, particularly benefit the adjacent owners and properties. Special District taxes are typically levied in one of two ways: Ad Valorem or Unit Charge. We know that Ad Valorem means by the Assessed value of the real property. Unit Charge on the other hand is when the tax is based upon a unit of measure such as the number of sewer or water hookups a property has. A separate tax rate is then needed for each special district a property is located within. A fire district rate could be an Ad Valorem tax based upon the budget of the fire department servicing the property, while a Unit Charge on the water might be a flat rate based on how many water hookups a property has. How is the Ad Valorem Tax Rate calculated? As mentioned above, the Tax Rate is made up of two components: the Levy and the Taxable Assessed Value of the taxing jurisdiction. To find the taxable assessed value you might use County Records, such as the yearly Assessment Roll. To find the Taxable Assessed Value you take the total assessed value of all properties less wholly exempt properties and other partial exemptions. Once you have the Levy and the Taxable Assessed Value you can calculate the rate: Levy Tax Rate = ( Taxable Assessed Value 1000 ) For example, if the Levy is $1,000,000 and the Taxable Assessed Value is $50,250,300: Tax Rate = $1,000,000 ( $50,250,300 1000 ) 1 P a g e
Tax Rate = $1,000,000 $50,250.30 Tax Rate = 19.90038 So what does this Tax Rate mean? Another way to read the tax rate is as a value per thousand dollars of the assessment. Our tax rate of 19.90038 could be read as $19.90 per thousand dollars of assessed value. To calculate the tax amount for a specific property: first divide the Assessed Value of the property by 1000 and then multiply it by the tax rate. For a house with an assessed value of $100,000: $100,000 1000 = $100 $100 19.90038 = $1,990.038 So, the tax amount for this $100,000 home would be $1,990.04 For a home with an assessed value of $35,000: $35,000 1000 = $35 $35 19.90038 = $696.5133 Thus, the tax amount for a $35,000 home would be $696.51. How is the Unit Charge Tax Rate calculated? You calculate the Unit Charge rate similarly to the Ad Valorem rate, except that the denominator of the equation is the total number of units in the special district. Unit Rate = Levy # of Units For example, the Levy for your sewer district is $100,000 and you have 525 units within the Sewer district: Unit Rate = $100,000 525 Unit Rate = $190.47619 So, for every unit the property has within the District, they will pay $190.48 per unit. 2 P a g e
2018 OSWEGO COUNTY, CITY, TOWN, VILLAGE TAX RATES (per/$1000) Special District Rates are on the following pages. To use this chart: find the City, Town, or Village that your property is physically located in and multiply the rate by your assessed value (per $1,000) for each field. An empty field means there is no rate for that tax category (ex. City of Oswego has a City Rate instead of a Town Rate) City Town Village MUNICIPALITY COUNTY CITY TOWN VILLAGE HIGHWAY Approx. Rate Fulton 10.45838 20.498002 30.96 Oswego 9.66461 15.67000 25.33 Albion 9.56773 2.37887 3.69256 15.64 Amboy 8.55887 2.76012 4.97654 16.30 Boylston 8.90727 2.69349 6.24859 17.85 Constantia 8.83337 2.56885 2.74403 14.15 Granby 9.63019 0.31562 2.14800 12.09 Hannibal 9.36104 2.40688 1.64239 13.41 Hastings 9.36914 2.32182 1.22953 12.92 Mexico 9.38166 5.07616 1.97941 16.44 Minetto 8.95687 2.36116 5.39784 16.72 New Haven 8.67501 2.28517 4.93086 15.89 Orwell 8.86596 2.02777 3.94248 14.84 Oswego 8.94151 0.96000 3.62594 13.53 Palermo 9.15496 2.29311 6.04359 17.49 Parish 9.04158 4.91791 1.65761 15.62 Redfield 7.98206 3.52115 4.49403 16.00 Richland 10.00255 5.04607 1.63283 16.68 Sandy Creek 8.49346 4.04756 1.28334 13.82 Schroeppel 10.93176 2.56541 2.43848 15.94 Scriba 10.106962 0.62301 1.587268 12.32 Volney 8.88708 0.77889 2.69616 12.36 West Monroe 8.65821 1.2384 3.54512 13.44 Williamstown 8.66406 2.87767 4.97434 16.52 Cleveland 8.83337 2.56885 5.196475 16.60 Hannibal 9.36104 2.40688 2.876 14.64 Central Square 9.36914 2.32182 5.49 17.18 Mexico 9.38166 5.07616 6.56 21.02 Parish 9.04158 4.91791 4.04 18.00 Pulaski 10.00255 5.04607 6.528 21.58 Lacona 8.49346 4.04756 4.34 16.88 Sandy Creek 8.49346 4.04756 4.88 17.42 Phoenix 10.93176 2.56541 14.58 28.08 3 P a g e
2018 SPECIAL DISTRICTS AV = Ad Valorem Unit = Unit Charge FD = Fire District LD = Light District SD = Sewer District WD = Water District Town of Albion FD201 (Altmar Fire District) 1.11834 AV LD201 (Light District 1) 0.79206 AV Town of Amboy FD221 (West Amboy Fire District) 1.27232 AV Town of Boylston FD241 (Lacona Fire District) 0.70505 AV Town of Constantia FD261 (Fire District) 1.29872 AV FD262 (Fire Protection) 1.08415 AV LD261 (Light 1) 0.23130 AV LD262 (Light 2) 0.33859 AV WD262 (Water District 1) 341.54351 Unit WD263 (Bernhards Bay WD) 365.47068 Unit Town of Granby FD281 (Granby Center FD) 1.95557 AV FD282 (Lysander/Cody FD) 2.47389 AV LD281 (Light 1) 0.20963 AV SD281 (Sewer 1) 100.00000 Unit WD283 (Water 3) 282.35294 Unit WD285 (Water 5) 300.00000 Unit WD286 (Water 6) 530.00000 Unit Town of Hannibal FD301 (Hannibal FD) 1.81625 AV LD301 (Light District) 1.06890 AV WD301 (Water District 1) 0.24337 AV WD302 (Water District 2) 298.67186 Unit WD303 (Water District 3) 326.78133 Unit WD304 (Water District 4) 403.98773 Unit Village of Hannibal FD301 (Hannibal FD) 1.81625 AV 4 P a g e
Town of Hastings FD321 (Brewerton FD) 1.50961 AV FD322 (Hastings FD) 1.61635 AV LD326 (Light Dist 6) 0.08416 AV WD321 (Fort Brewerton WD) 0.18102 AV WD322 (Ft. Brewerton Ext WD) 0.30229 AV WD323 (Big Bay WD) 4.48333 Unit WD324 (FB Water Supply) 0.52632 AV WD325 (Corporate Park) 1.88947 AV WD326 (Caughdenoy WD) 166.96589 Unit WD327 (Caughdenoy West WD) 218.10345 Unit WD328 (Elderberry WD) 202.65185 Unit WD329 (Fuller Rd Phase D) 301.66305 Unit WD32A (Rt 11 Water) 270.40059 Unit WD32B (Carl Ct Water #11) 38.82353 Unit Village of Central Square FD322 (Hastings FD) 1.61635 AV Town of Mexico FD341 (Mexico FD) 1.11122 AV LD341 (Light 1) 0.86931 AV LD342 (Light 2) 0.34176 AV SD341 (Sewer) 630.00000 Unit WD341 (Water Dist #1) 415.67810 Unit WD342 (Water Dist #2) 475.27763 Unit WD343 (Water Dist #3) 611.99790 Unit Village of Mexico FD341 (Mexico FD) 1.11122 AV Town of Minetto FD361 (Minetto FD) 1.42056 AV LD361 (Light) 0.55717 AV SD361 (Minetto sewer) 402.85205 Unit SD362 (PM1 sewer) 50.00000 Unit SD363 (PM2 sewer) 16.66667 Unit WD361 (Water HX) 7.30897 Unit WD363 (Water DHX) 28.42812 Unit WD364 (Water DS) 56.53934 Unit 5 P a g e
Town of New Haven FD381 (New Haven FD) 1.47095 AV LD381 (Light District) 0.58867 AV WD381 (Water 1) 125.38462 Unit WD382 (Water 2) 328.75000 Unit WD383 (Water 3) 341.14254 Unit WD384 (Water 4) 327.99231 Unit WD385 (Water 5) 438.46154 Unit WD386 (Water 6) 464.34028 Unit WD387 (Water 7) 514.09524 Unit Town of Orwell FD401 (Orwell FD) 1.05940 AV Town of Oswego FD421 (Oswego Town FD) 1.02103 AV LD421 (Light 1) 21.73913 Unit LD422 (Light 2) 21.42857 Unit SD421 (Sleepy Hollow 772.34043 Unit Sewer) SD422 (Sewer 2) 194.46369 Unit Town of Palermo FD441 (Palermo FD) 1.28956 AV Town of Parish FD461 (Parish FD) 1.53800 AV Village of Parish FD461 (Parish FD) 1.53800 AV Town of Redfield FD841 (Redfield FD) 0.55613 AV LD481 (Light) 0.48714 AV Town of Richland FD501 (Pulaski FD) 0.87361 AV FD502 (Richland FD) 3.33318 AV LD501 (Light 1) 1.13621 AV LD502 (Light 2) 1.06145 AV WD504 (Water Dist 1) 286.11546 Unit WD505 (Water Dist 2) 298.73063 Unit WD503 (Water Dist 3) 466.11497 Unit WD506 (Water Dist 4) 351.00000 Unit 6 P a g e
Village of Pulaski FD501 (Pulaski FD) 0.87361 AV Town of Sandy Creek FD521 (Sandy Creek FD) 0.97734 AV WD521 (Water Dist 1) 478.88000 Unit WD522 (Water Dist 2) 238.50543 Unit Town of Schroeppel FD541 (Phoenix FD) 1.95244 AV FD542 (Pennellville FD) 3.17779 AV FD543 (Caughdenoy FD) 2.00152 AV LD541 (Light 1) 0.93020 AV LD542 (Light 2) 0.30146 AV LD543 (Light 3) 0.36712 AV SD542 (Sewer 2) 226.85714 Unit WD542 (RT 264 WD) 74.31836 Unit WD543 (Chestnut WD) 144.72800 Unit WD544 (Oswego River Rd WD) 468.12784 Unit WD545 (Co Rt 12 WD) 284.59594 Unit WD546 (Ainslee WD) 312.49018 Unit Town of Scriba FD561 (Scriba FD) 0.252855 AV LD561 (Light 1) 0.798455 AV LD562 (Light 2) 0.853134 AV LD563 (Light 3) 0.783653 AV LD564 (Light 4) 0.621903 AV LD565 (Light 5) 0.561892 AV LD566 (Light 6) 0.581815 AV LD567 (Light 7) 0.446147 AV LD568 (Light 8) 0.984825 AV LD569 (Light 9) 1.330627 AV WD56A (East-South Ext 1 WD) 121.437694 Unit WD56B (Consolidated Ext 3 272.211232 Unit WD) WD56D (Consolidated WD) 107.172693 Unit WD56E (Consolidated Ext 4 423.076923 Unit WD) WD568 (East-South WD) 340.099929 Unit WD569 (Churchill Road WD) 413.333333 Unit WD56F (Consolidated Ext 5 453.642384 Unit WD) WD56G (Consolidated Ext 6 WD) 145.000000 Unit 7 P a g e
Town of Volney FD581 (Volney FD) 1.01903 AV SD585 (Sewer 5) 3.53936 AV WD581 (Seneca Hill WD) 0.23526 AV WD582 (Glen & Maple Ave WD) 0.00450 AV WD583 (Owens Rd WD) 0.08151 AV WD584 (East River Rd WD) 0.00460 AV WD585 (Hospital) 7.42314 AV WD586 (Bundyville WD) 239.25084 Unit WD587 (Airport WD) 375.59603 Unit WD588 (Kingdom Rd WD) 434.64615 Unit WD589 (Airport-Ext 1 WD) 462.97487 Unit WD58A (Kingdom Rd-Ext1 WD) 560.66667 Unit WD58B (176-45) 586.87500 Unit WD58C (Silk Rd WD) 492.33577 Unit WD58D (McDougal-Co Rt6-45) 521.73913 Unit WD58E (Co Rt 57 South) 455.23810 Unit WD58F (Airport Water-Ext 2) 424.24242 Unit WD58H (Airport WD - Ext 3) 521.07280 Unit WD58I (Co Rt 57/6 No) 460.35294 Unit WD58K (Volney CR 45/6 Baldw) 496.40845 Unit Town of West Monroe AD601 (Brewerton Ambulance) 33.67003 Unit FD601 (West Monroe FD) 1.20776 AV FD602 (Brewerton FD) 0.49139 AV SD601 (Big Bay Sewer) 463.37268 Unit SD602 (Harbor Sewer) 463.37255 Unit WD601 (Big Bay Water) 0.08268 AV WD602 (Westside) 246.23094 Unit WD603 (Harbor Water) 363.59884 Unit WD604 (T-H Ext 1 Depot) 363.47368 Unit WU601 (Big Bay Water User) 4.16810 Unit Town of Williamstown FD621 (Williamstown FD) 1.38931 AV LD621 (Light) 0.50133 AV 8 P a g e
2017-18 SCHOOL TAX RATES Cities Towns Municipality APW Central School Districts Fulton Hannibal Mexico Oswego Phoenix Pulaski Sandy Creek Square Fulton 27.128317 Oswego 21.347934 Albion 16.844001 23.033458 Amboy 15.159601 18.933048 Boylston 15.340626 Constantia 19.319437 Granby 28.555997 25.0974174 29.215713 Hannibal 23.8425459 Hastings 16.300646 20.358117 22.649340 29.844007 Mexico 15.957475 19.929524 22.173058 Minetto 27.128198 21.348187 New Haven 21.064294 Orwell 15.159601 14.573595 Oswego 28.258539 24.8359856 22.237671 Palermo 18.933048 27.128198 21.064483 27.754927 Parish 15.159601 18.933048 21.064424 Redfield 14.573867 Richland 17.424829 24.211365 23.827852 16.751259 Sandy Creek 20.730112 14.573595 Schroeppel 23.089084 33.847472 Scriba 31.471227 24.436064 24.765493 Volney 27.128368 21.063888 21.347855 27.754927 West Monroe 15.159601 18.933299 Williamstown 15.159601 14.573595 South Jefferson Cato-Meridian Camden Boylston 11.662047 Constantia 14.153390 Granby 18.750824 Hannibal 17.813282 Rates include Library Tax